Smt. Jyoti Jain, Chandigarh V. ACIT, C-4(1), Chandigarh

ITA 1494/CHANDI/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4545 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 03-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIV SWAROOP SINGH
• Assessee Lawyers: PANKAJ BHALLA
• Keywords: Set aside
• Section: 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A, CHANDIGARH , . '.., # $, %& BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ./ ITA NO. 1493 /CHD/2018 / ASSESSMENT YEARS : 2015-16 SHRI LALIT JAIN, SCO 371-372, 2 ND FLOOR, SECTOR 35-B, CHANDIGARH THE ACIT, CIRCLE-4(1), CHANDIGARH ./PAN NO: AAUPJ0091Q / APPELLANT /RESPONDENT & ./ ITA NO. 1494 /CHD/2018 / ASSESSMENT YEARS : 2015-16 SHRI JYOTI JAIN, SCO 371-372, 2 ND FLOOR, SECTOR 35-B, CHANDIGARH THE ACIT, CIRCLE - 4(1), CHANDIGARH ./PAN NO: AAJPJ1703A / APPELLANT /RESPONDENT ! ' /ASSESSEE BY : SH. PANKAJ BHALLA, CA # ! ' / REVENUE BY : SH. SHIV SWAROOP SINGH, SR.DR $ % ! & /DATE OF HEARING : 28.05.2019 '()* ! & / DATE OF PRONOUNCEMENT : 30.05.2019 %'/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE CAPTIONED APPEALS HAVE BEEN PREFERRED BY THE DI FFERENT ASSESSEES AGAINST THE SEPARATE ORDERS DATED 28.08.2 018 OF THE 1492 & 1493/CHD/2018 SH. LALIT JAIN & MRS JYOTI JAIN, CHANDIGARH 2 COMMISSIONER OF INCOME TAX (APPEALS)-4, LUDHIANA [H EREINAFTER REFERRED TO AS CIT(A)]. 2. SINCE IDENTICAL FACTS AND ISSUE ARE INVOLVED IN BOTH THE APPEALS, THEY WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER. 3. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT IN THESE CASES, THE IMPUGNED ORDERS OF THE CIT(A) ARE EX-PARTE ORDERS. THE LD. COUNSEL HAS ALSO FURNISHED MEDICAL RECORDS OF T HE MOTHER OF THE COUNSEL OF THE ASSESSEES TO SUBMIT THAT, IN FACT, ON THE DATE WHEN THE CASE WAS CALLED FOR HEARING, THE COUNSEL FOR THE AS SESSEES COULD NOT ATTEND THE HEARING BEFORE THE CIT(A) AS HIS MOTHER WAS DIAGNOSED WITH CANCER AND WAS ADMITTED IN GOVERNMENT MEDICAL COLLE GE HOSPITAL, SECTOR 32, CHANDIGARH. THE LD. COUNSEL FOR THE ASSE SSEES, THEREFORE, HAS SUBMITTED THAT THE ABSENCE OF THE COUNSEL BEFORE TH E CIT(A) WAS NOT INTENTIONAL BUT BECAUSE OF THE AFORESAID REASONS. 4. CONSIDERING THE ABOVE SUBMISSIONS OF THE LD. COU NSEL FOR THE ASSESSEE, WHICH ARE SUPPORTED WITH THE MEDICAL REC ORDS, WE FIND THAT THE LD. COUNSEL FOR THE ASSESSEES WAS PREVENTED FOR THE REASONS BEYOND HIS CONTROL FROM APPEARING BEFORE THE CIT(A) ON THE DAT E OF HEARING. IN VIEW OF THIS, THE EX-PARTE ORDERS OF THE LD. CIT(A) ARE SET ASIDE AND THE 1492 & 1493/CHD/2018 SH. LALIT JAIN & MRS JYOTI JAIN, CHANDIGARH 3 MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A) FOR DECISION AFRESH ON THE MERITS OF THE CASE. NEEDLESS TO SAY THAT LD. CI T(A) WILL GIVE PROPER OPPORTUNITY TO THE ASSESSEES TO PRESENT THEIR CAS ES AND ON THE OTHER HAND ASSESSES ARE ALSO DIRECTED TO FULLY COOPERATE AND ATTEND THE HEARINGS AS MAY BE DIRECTED BY THE LD. CIT(A). IN THE RESULT, BOTH THE APPEALS ARE TREATED AS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30.5.2019. SD/- SD/- ( ' . . , # $ / B.R.R. KUMAR) %& / ACCOUNTANT MEMBER ( / SANJAY GARG ) / JUDICIAL MEMBER DATED : 30 /05/2019 .. /(, ! -. /. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ 0 / CIT 4. $ 0 ( )/ THE CIT(A) 5. .12 3 , & 3 , 45627 / DR, ITAT, CHANDIGARH 6. 26 8% / GUARD FILE (, $ / BY ORDER, 9 # / ASSISTANT REGISTRAR